Bethesda Mining Company reports the following balance sheet information for 2018 and 2019.

Prepare the 2018 and 2019 common-size balance sheets for Bethesda Mining. (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)

BETHESDA MINING COMPANY
Balance Sheets as of December 31, 2018 and 2019
	2018			2019
Assets
Current assets
Cash	$55,526		%	$70,205		%
Accounts receivable	63,281		%	83,639		%
Inventory	121,382		%	186,805		%
Total	$240,189		%	$340,649		%
Fixed assets
Net plant and equipment	$658,347		%	$589,778		%
Total assets	$898,536		%	$930,427		%
Liabilities and Owners Equity
Current liabilities
Accounts payable	$188,922		%	$196,611		%
Notes payable	84,020		%	135,588		%
Total	$272,942		%	$332,199		%
Long-term debt	$235,000		%	$171,750		%
Owners' equity
Common stock and paid-in surplus	$220,000		%	$220,000		%
Accumulated retained earnings	170,594		%	206,478		%
Total	$390,594		%	$426,478		%
Total liabilities and owners' equity	$898,536		%	$930,427		%